IHTM30451 - Determination of questions on previous view of the law: scope of IHTA84/S255

In view of IHTA84/S255, where an assessment

  • was made 바카라 사이트˜on a view of the law then generally received or adopted in practice바카라 사이트™ (IHTM30452) and
  • the assessed tax was paid and accepted (IHTM30454) in satisfaction of a liability for tax

you have to determine whether the assessment is correct by reference to the same view of the law. You cannot reopen the assessment because it appears from 바카라 사이트˜a subsequent legal decision or otherwise바카라 사이트™ that the view of the law was or may have been wrong.

We treat 바카라 사이트˜a subsequent legal decision or otherwise바카라 사이트™ as applying where the former view of the law is subsequently either

  • shown by judicial decision to be erroneous, or
  • is changed on the instructions of HMRC.

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